SABERS, Justice.
[¶ 1] Taxpayer appeals assessment of agricultural land. We affirm.
FACTS
[¶ 2] In 1994, the Hand County Director of Equalization assessed Poindexter's agricultural land, primarily using a "crop rating." The land is located in Miller and Midland Townships in Hand County. Poindexter appealed to the Hand County Board of Equalization (Board), which reversed the Director's decision and changed the assessment to reflect its use...
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